Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments
This tax information and impact note is about the measure to remove the need for employers or local authorities to report and deduct National Insurance contributions for COVID-19 Test and Trace Support Payments.
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The government announced that from 28 September 2020, people on low incomes who have tested positive for coronavirus (Covid-19), or have been told by NHS Test and Trace (NHSTT) to self-isolate, that cannot work from home and have lost income as a result would be supported by a Test and Trace Support payment of £500. This lump sum payment aims to give additional financial support to those on low incomes so they can self-isolate and help stop the spread of the coronavirus.
Last updated 25 March 2021 + show all updates
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Updated Exchequer impact table with values for years 2019/20 to 2024/25.
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First published.